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Under The Medical Reform Public Hospitals Revenue And Expenditure Structure Optimization Research

Posted on:2018-11-13Degree:MasterType:Thesis
Country:ChinaCandidate:X X LiFull Text:PDF
GTID:2404330545452684Subject:Accounting
Abstract/Summary:PDF Full Text Request
In 2017,Hubei implemented the medical reform in an all-round way,cancelled the public hospital drugs(except Chinese herbal medicine),added income,and adjusted the price of medical service simultaneously.This paper first introduces the public hospital's medical income mainly consists of medical service income,income from drugs,medical hygiene materials income composition,mainly by the cost of medical service project cost,material cost can be charged separately,drug costs,through the list of H public hospital from 2012 to 2016 revenue structure data,puts forward the main problems existing in current hospital revenue structure.The current financial compensation model cannot meet the needs of sustainable development of public hospitals,the hospital development mainly through the income of drugs,supplies and medical services income plus income deduction of the artificial part is implemented.And then a detailed description of the new medical reform price adjustment policy,on the one hand,public hospitals must abolish the drug(Chinese herbal medicine additive,except)zero difference sales,on the other hand,the price of medical services will be adjusted in accordance with the policy file.And to H for public hospitals An example,through the balance of payments structure changes at the hospital reform in April 2017 before and after 5 months,analyzed the effect of the new medical reform to bring public hospitals,public hospitals will be put forward challenges such as financial subsidies to the social security system to pay compensation in place,whether it can effectively improve the hospital internal and current management mode,expenditure structure,mode capital management is suitable for health care reform new situation.At last,according to the influence of medical reform on hospital expenditures for public hospital management,put forward specific recommendations for improvement.The innovation of this paper is through the balance of payments statistics representative sample of H public hospital from 2012 until 2017 May,to analyze the characteristics of public hospital expenditure structure and the existing problems.A detailed analysis of H changes in the expenditure structure of public hospital reform in April 2017 before and after the causes for changes,the new medical reform of public hospitals for specific what effect is put forward,and put forward reasonable suggestions to optimize the management mode and the expenditure structure of public hospitals.Examples of medical reform program at the same time,to reflect the influence of public hospital reform policy by a large number of charts of statistical data,a detailed analysis of the relationship between the two,on how to better understand the implementation of the new medical reform of public hospitals the policy can be effectively carried out exploration.
Keywords/Search Tags:New health reform, Public hospitals, Balance of payments structure, Optimize
PDF Full Text Request
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